Tex. Est. Code § 22.012 : ESTATES CODE — GENERAL PROVISIONS — DEFINITIONS — Estate

"Estate" means a decedent's property, as that property:

(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3) is diminished by any decreases in or distributions from the property.

Tex. Estates § 22.012

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014.
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